全部文献期刊学位论文会议报纸专利标准年鉴图书|学者科研项目
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作者:Julia D’Souza , John Jacob , Veronda F. Willis
来源:[J].International Journal of Business Administration, 2015, Vol.6 (2)Sciedu出版社
摘要:This paper investigates changes in electric utilities’ dividend policies following the onset of deregulation. Consistent with the theory of dividend clienteles, we find that utilities continue to pay high dividends after the onset of deregulation. Under a regulated regime, w...
作者:Julia D’Souza , K. Ramesh , Min Shen
来源:[J].Review of Accounting Studies, 2010, Vol.15 (1), pp.179-219Springer
摘要:Abstract(#br)We provide new evidence on the disclosure in earnings announcements of financial statement line items prepared under Generally Accepted Accounting Principles (GAAP). First, we investigate the circumstances that might provide disincentives generally for GAAP line item...
作者:Julia D’Souza , John Jacob
来源:[J].Journal of Accounting Research, 2001, Vol.39 (3), pp.495-512Wiley
摘要:We analyze the stock market’s valuation of electric utility “stranded costs” (i.e., costs that might become unrecoverable under deregulation), and investigate whether stranded costs that have arisen as a result of voluntary firm business decisions are valued differently...
作者:David Besanko , Julia D’Souza , S. Ramu Thiagarajan
来源:[J].Journal of Law and Economics, 2001, Vol.44 (1), pp.65-88JSTOR
摘要:This paper analyzes electric utility stock price reactions to events preceding the passage of the Energy Policy Act of 1992, a development that precipitated the onset of competition in the wholesale sector of the electric utility industry and accelerated the pace toward stat...

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